Okla. Stat. tit. 19, § 19-1248: Road assessment record

As soon as the assessing ordinance is adopted, the county clerk

shall prepare a book which shall be known as the road assessment

record in which the clerk shall enter the names of each person

holding title to the land to be assessed as ascertained from the

records of the county, or in case the name of the record title

holder is not known, a statement to that effect and description of

the lot, tract, or subdivision, with a blank space for entering the

amount of the assessment and with a suitable column for entering the

payments which may be made from time to time on account of such

assessment.